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    Export of goods & services –Extension of period of realisation
    Risk Management and Inter-Bank Dealings
    Guidelines for FDI in development of integrated township including housing and building material
    Guidelines for licensing production of Arms & Ammunitions - with foreign direct investment (FDI) permissible up to 26%
    Payment of royalty upto 2% on exports and 1% on domestic sales under automatic route for use of trademark and brand name of the foreign collaborator
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Export of goods & services –Extension of period of realisation
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Extension of export realisation period lets authorised dealers grant limited time extensions without central approval under FEMA.
Authorised dealers who handled export documents may grant time-limited extensions for realisation of export proceeds without Reserve Bank approval for consignments below the prescribed invoice threshold, provided the exporter applies, declares intent to realise proceeds, and the dealer is satisfied the delay is for reasons beyond the exporter's control; extensions may be granted in three-month increments and extensions beyond one year require that the exporter's outstanding exports remain within prescribed limits. Cases under investigation or above the invoice threshold require regional Reserve Bank approval, and suits filed abroad permit longer extensions.
Risk Management and Inter-Bank Dealings
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Forward Contracts and risk management: authorised dealers must verify exposures, maintain board approved safeguards and report to the regulator
Authorised dealers may enter into forward and other permitted derivative contracts with residents and specified non residents under FEMA schedules, contingent on documentary verification of exposures, board approved risk management policies, and prescribed reporting to the Reserve Bank. Dealers writing options or arranging commodity hedges must ensure full coverage, obtain required one time approvals, and certify underlying exposures. Banks may open non interest rupee accounts for overseas branches, fund such accounts from overseas correspondents at market rates subject to monitoring, and undertake inter bank foreign exchange transactions within board approved limits and RBI approved open position and gap constraints.
Guidelines for FDI in development of integrated township including housing and building material
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Foreign direct investment in integrated townships subject to registration, upfront capitalisation and project completion milestones.
FDI up to full ownership is permitted for integrated township development provided the foreign investor registers as an Indian company, demonstrates core competence in township development, and obtains processing and clearance through the investment authority on recommendation of the Ministry of Urban Development & Poverty Alleviation. Investments must meet minimum area or dwelling-unit thresholds, upfront capitalisation requirements, a minimum lock-in period before repatriation, and completion milestones including at least half the project delivered within five years of first land possession, while complying with local land-use, development charges, planning norms and obligations to provide community and peripheral services; SEZ cases may receive conditional exemptions.
Guidelines for licensing production of Arms & Ammunitions - with foreign direct investment (FDI) permissible up to 26%
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FDI cap in defence licensing allows limited foreign equity and requires licensing, Indian management and security controls.
Guidelines require licences from the Department of Industrial Policy & Promotion, in consultation with the Ministry of Defence, for private production of arms and ammunition permitting private participation and FDI up to 26%. Applicants must be Indian entities with Indian management and majority board control; foreign collaborators and promoters are subject to government vetting. Licences set capacity norms, allow import of pre production equipment, mandate safety, security and quality assurance with inspection by a nominated agency, and impose a three year lock in on transfers of foreign equity. Production is primarily for defence and restricted for domestic sale and export.
Payment of royalty upto 2% on exports and 1% on domestic sales under automatic route for use of trademark and brand name of the foreign collaborator
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Royalty on trademark and brand name permitted under automatic route; calculation tied to net sales after specified deductions.
Royalty for use of a foreign collaborator's trademark and brand name is payable under the automatic route and, where technology transfer occurs, is subsumed by the technology royalty. Royalty must be calculated as a percentage of net sales, with net sales defined as gross sales less agents'/dealers' commission, transport costs including ocean freight, insurance, duties, taxes and other charges, and the cost of raw materials, parts and components imported from the foreign licensor or its subsidiary/affiliate.

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Acts Income Tax